美国301加征关税清单修订:3项列入加征清单，2项提高加征关税至50%（20241211）
关务小二据USTR讯：美国时间2024年12月11日，美国贸易代表办公室发布正式通知，自2025年1月1日起：对原产自中国的商品HS编码8101.94.00、 8101.99.10、8101.99.80加征25%关税（原无加征关税），对HS编码2804.61.00、3818.00.00产品由现加征关税率25%提高至加征关税率50%。此次修订并非空穴来风，系原自2024年9月24日美国贸易代表办公室所发布的修订评论意见通知，现对征集的评论意见进行最终定调与计划实施（详见此前联邦公报）加征产品及加征关税税率如下图：
关务小二说明：上述清单加征信息已同步更新至中美关税查询系统 https://www.guanwuxiaoer.com/taxes.php
https://www.guanwuxiaoer.com/data/attachment/forum/201909/23/102148jc5gclell5lelull.png
官方通知：https://ustr.gov/about-us/policy ... ysilicon-concluding清单详见：https://ustr.gov/sites/default/f ... -%20Final%20Rev.pdf
背景信息：原自2024年9月24日美国贸易代表办公室所发布的修订评论意见通知 https://ustr.gov/sites/default/files/89%20FR%2077958%20(September%2024%2C%202024).pdf
通知原文及中译参考：
Determination to Modify the Actions
Pursuant to Sections 307(c) and 307(a)(1) of the Trade Act (19 U.S.C. 2417(c), (a)(1)), the U.S. Trade Representative may modify or terminate any action, subject to the specific direction, if any, of the President with respect to such action, that is being taken under Section 301 if the burden or restriction on U.S. commerce of the acts, policies, and practices that are the subject of such action has increased or decreased, or such action is being taken under Section 301(b) and no longer is appropriate.
As previously discussed, modification of the actions is warranted under Section 307(a)(1)(B) and Section 307(a)(1)(C). See 89 FR 76581 (September 18, 2024). The modifications to the actions are set out in the Annex to this notice. The U.S. Trade Representative’s determination takes account of the public comments, the Presiden's Memorandum and the policy rationale underlying the President’s direction, as well as the advice of the interagency Section 301 committee and appropriate advisory committees.
Any product listed in the Annex to this notice, which is subject to the additional duties imposed by this determination, and that is admitted into a U.S. foreign trade zone, except any product that is eligible for admission under “domestic status” as defined in 19 CFR 146.43, only may be admitted as “privileged foreign status,” as defined in 19 CFR 146.41, effective as of the date that the additional duties are imposed. Products of China that are provided for in headings 9903.91.11 and listed in subdivision (j) of U.S. note 31 to subchapter III of chapter 99 of the HTSUS, which are admitted into a U.S. foreign trade zone on or after 12:01 a.m. eastern daylight time on January 1, 2025, only may be admitted as “privileged foreign status.” All such products will be subject upon entry for consumption to any ad valorem rates of duty or quantitative limitations related to the classification under the applicable HTSUS subheading.
USTR’s Responses to Significant Comments
As discussed above, in light of comments requesting that certain HTSUS subheadings be added to the 382 HTSUS subheadings proposed for tariff increases, the U.S. Trade Representative proposed increasing Section 301 duties on 5 additional HTSUS subheadings falling under 2 of the 14 categories of products proposed for tariff increases. Specifically, the U.S. Trade Representative proposed increasing tariffs to 25 percent for 3 additional subheadings under “other critical minerals” covering certain tungsten products and proposed increasing tariffs to 50 percent for 2 additional subheadings under “solar cells” covering wafers and polysilicon. See 89 FR 76581.
Tungsten Subheadings: Consistent with the President’s Memorandum to increase tariffs on other critical minerals to 25 percent, the U.S. Trade Representative proposed increasing tariffs to 25 percent on 3 additional subheadings covering certain tungsten products: 8101.94.00 (Tungsten, unwrought (including bars and rods obtained simply by sintering)); 8101.99.10 (Tungsten bars and rods (o/than those obtained simply by sintering), profiles, plates, sheets, strip and foil); and 8101.99.80 (Tungsten, articles nesoi).
Comments supporting increases primarily assert that increasing tariffs on tungsten products is vital to the security and the resilience of domestic supply chains for critical U.S. industries, including aerospace, automotive, defense, medical, and the oil and gas industries. Some supporting comments recommend tariff rates as high as 75 percent to address China’s efforts to dominate and undercut domestic production.
Comments opposing increases primarily assert limited availability of tungsten products outside of China, estimating that China accounts for approximately 80 percent of global tungsten reserves, and insufficient quantities available from third country sources. These comments express concerns that increased tariffs on tungsten will increase production costs, exacerbate inflation, harm U.S. competitiveness, and decrease U.S. market share. One comment encouraged USTR to take alternative actions to tariffs.
Considering the comments and the advice of the Section 301 Committee, and consistent with the President’s direction to increase tariffs on other critical minerals to 25 percent, the U.S. Trade Representative has determined to increase tariffs on the 3 tungsten subheadings to 25 percent beginning in 2025. Continued reliance on China for tungsten products leaves U.S. supply chains vulnerable and puts U.S. national security at risk. Imports from China continue to undercut domestic production, and increasing tariffs will make domestic producers more competitive, which will increase leverage on China to eliminate its harmful acts, policies, and practices, and reduce vulnerability to those harmful acts, policies, and practices. Increasing duties on these products will support current investments, stimulate greater domestic production, and spur additional investments in domestic capacity.
Polysilicon and Wafer Subheadings: Consistent with the President's Memorandum to increase tariffs on solar cells to 50 percent, the U.S. Trade Representative proposed increasing tariffs to 50 percent on 2 subheadings covering polysilicon and wafers: 2804.61.00 (Silicon containing by weight not less than 99.99 percent of silicon); and 3818.00.00 (Chemical elements doped for use in electronics, in the form of discs, wafers etc., chemical compounds doped for electronic use).
Nearly all comments support increasing tariffs on polysilicon, noting the importance of the tariffs in helping to ensure the development and growth of the domestic industry producing polysilicon and downstream products and develop alternative supply chains outside of China. Specifically, the comments assert that the tariffs help to support recent investments by the domestic industry and increasing the tariffs to 50 percent will further support additional domestic production scheduled to come online in 2025. USTR received one comment opposing the tariff increase. The comment asserts that Section 301 tariffs have not resulted in changing China’s behavior and increasing the tariff will only increase prices for domestic companies.
The majority of comments support increasing tariffs on wafers. The comments note that increasing tariffs will increase the effectiveness of the actions, provide additional support to the domestic industry, including recent investments, and help to strengthen alternative supply chains. Specifically, commenters note that higher tariffs will counteract China’s unfair practices, which have allowed Chinese companies to dominate supply chains, and allow domestic producers to increase production, and continue to invest in additional capacity. To give domestic producers time to increase production, some of the comments supporting higher tariffs either suggest delaying the tariffs or allowing for certain exclusions. Other comments supporting higher tariffs suggest increasing tariffs immediately. Comments opposing the tariffs generally assert that the tariffs have not been effective and only negatively impacted the U.S. economy. One comment opposing the tariff increase suggests delaying the increase until domestic production has increased.
Considering the comments and the advice of the Section 301 Committee, and consistent with the President’s direction to increase tariffs on solar cells to 50 percent, the U.S. Trade Representative has determined to increase tariffs on polysilicon and wafers to 50 percent in 2025. Increasing tariffs on polysilicon and wafers will complement recent investments, encourage diversification away from Chinese sources, provide additional leverage with China to eliminate the investigated acts, policies, and practices, and reduce vulnerability to those harmful acts, policies, and practices. While increasing tariffs may result in higher prices initially, the tariffs are necessary to allow domestic producers to compete against China’s massive excess capacity, defend recent investments, and encourage more domestic manufacturing.
The U.S. Trade Representative will continue to consider the actions taken in this investigation. In the event that further modifications are appropriate, the U.S. Trade Representative intends to take into account the extensive public comments provided in response to the May 28 notice and the September 24 notice.
Technical Correction
In the September 18 notice, USTR announced that it had determined to increase the rate of additional duties on medical gloves of vulcanized rubber, other than hard rubber, to 50 percent in 2025 and to 100 percent in 2026. The additional 100 percent duties that were to be effective on January 1, 2026, were provided for in HTSUS heading 9903.91.08. Due to a publishing error in the Federal Register notice, heading 9903.91.08 did not contain the additional duties in the Rates of Duty 1 – General column. To correct this error, USTR is making a technical correction to heading 9903.91.08 in Annex B(4) to insert the additional 100 percent duties that are to be effective on January 1, 2026.
ANNEX A – Tariff Increases
ANNEX B – Changes to Harmonized Tariff Schedule of the United States 1. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on January 1, 2025, subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) is modified:
A. by inserting the following new heading 9903.91.11 in numerical sequence, with the material in the new heading inserted in the columns of the HTSUS labeled “Heading/Subheading”, “Article Description”, “Rates of Duty 1-General”, “Rates of Duty 1-Special” and “Rates of Duty 2”, respectively:
B. by inserting the following new subdivision (j) to note 31 to subchapter III of chapter 99 of the HTSUS:
“(j) Heading 9903.91.11 applies to products of China that are classified in the following 8-digit subheadings, effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on January 1, 2025:
(1) 8101.94.00
(2) 8101.99.10
(3) 8101.99.80”.
C. Subdivision (a) of note 31 to subchapter III of chapter 99 of the HTSUS is modified by deleting “and 9903.91.08” in six instances and inserting “, 9903.91.08 and 9903.91.11” in lieu thereof in those six instances.
2. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on January 1, 2025, subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) is modified:
A. by deleting “2804.61.00” and “3818.00.00” from subdivision (f) of note 20 to subchapter III of chapter 99 of the HTSUS; and
B. subdivision (f) of note 31 to subchapter III of chapter 99 of the HTSUS is modified by inserting “(1) 2804.61.00” and “(2) 3818.00.00” in numerical order and by renumbering the remaining subheadings listed in subdivision (f) of note 31 in numerical order, beginning with “(3) 4015.12.10”.
3. Effective on January 1, 2026, subdivision (f) of note 31 to subchapter III of chapter 99 of the HTSUS is modified by deleting “(3) 4015.12.10”.
4. The Rates of Duty 1-General column of heading 9903.91.08 is modified by inserting “The duty provided in the applicable subheading + 100%”.
美国贸易代表办公室对重要评论的回应
如上所述，鉴于有评论要求在拟议增加关税的382个《美国统一关税表》子目中增加某些子目，美国贸易代表提议对拟议增加关税的14类产品中的2类下的5个额外《美国统一关税表》子目增加301条款关税。具体而言，美国贸易代表提议将“其他关键矿物”项下的3个额外子目的关税提高至25%，涵盖某些钨产品，并提议将“太阳能电池”项下的2个额外子目的关税提高至50%，涵盖晶片和多晶硅。参见《联邦公报》第89卷第76581页。
钨子目：根据总统备忘录，将对其他关键矿产的关税提高至25%，美国贸易代表提议将另外3个子目的关税提高至25%，这些子目涉及某些钨产品：8101.94.00（未锻造的钨（包括仅通过烧结获得的棒材和杆材））；8101.99.10（钨棒材和杆材（除仅通过烧结获得的）、型材、板材、片材、带材和箔材）；以及8101.99.80（钨，其他制品）。
支持加征关税的意见主要认为，提高钨产品的关税对于确保美国关键行业（包括航空航天、汽车、国防、医疗以及石油和天然气行业）的国内供应链安全和韧性至关重要。一些支持加征关税的意见建议将关税税率提高至高达75%，以应对中国主导市场并削弱国内生产的努力。
反对加征关税的意见主要声称，中国以外的钨产品供应有限，估计中国约占全球钨储量的80%，而第三国来源的供应量不足。这些意见表达了担忧，即对钨加征关税将增加生产成本，加剧通货膨胀，损害美国的竞争力，并减少美国的市场份额。其中一条意见鼓励美国贸易代表办公室采取关税以外的其他行动。
考虑到301条款委员会的意见和建议，并遵循总统将其他关键矿产的关税提高至25%的指示，美国贸易代表决定自2025年起将3个钨子目的关税提高至25%。持续依赖中国的钨产品使美国供应链变得脆弱，并使美国国家安全面临风险。从中国进口的产品继续压低国内生产，提高关税将使国内生产商更具竞争力，从而增加对中国消除其有害行为、政策和做法的影响力，并减少对这些有害行为、政策和做法的脆弱性。对这些产品加征关税将支持当前投资，刺激国内产量增加，并刺激对国内产能的额外投资。
多晶硅和硅片子目：根据总统备忘录，为将太阳能电池的关税提高至50%，美国贸易代表提议将涉及多晶硅和硅片的两个子目的关税提高至50%：2804.61.00（含硅量不低于99.99%的硅）；以及3818.00.00（用于电子器件的掺杂化学元素，以圆盘、硅片等形式，用于电子用途的掺杂化合物）。
几乎所有的评论都支持对多晶硅加征关税，并指出关税在帮助确保国内多晶硅及下游产品产业的发展和增长以及在中国境外开发替代供应链方面的重要性。具体而言，评论认为关税有助于支持国内产业近期的投资，而将关税提高至50%将进一步支持计划于2025年上线的额外国内生产。美国贸易代表办公室收到了一条反对加征关税的评论。该评论认为，301条款关税并未改变中国的行为，提高关税只会增加国内公司的成本。
大多数评论支持增加对晶圆的关税。评论指出，增加关税将提高行动的有效性，为国内产业（包括近期投资）提供额外支持，并有助于加强替代供应链。具体而言，评论者指出，更高的关税将抵消中国的不公平做法，这些做法使中国公司主导供应链，并允许国内生产商增加产量，并继续投资于额外产能。为了给国内生产商增加产量留出时间，一些支持提高关税的评论要么建议推迟关税，要么允许某些例外。其他支持提高关税的评论建议立即提高关税。反对关税的评论普遍认为，关税并未奏效，只会对美国经济产生负面影响。一条反对增加关税的评论建议推迟增加关税，直到国内产量增加。
考虑到301条款委员会的意见和建议，并遵循总统将太阳能电池关税提高至50%的指示，美国贸易代表已决定在2025年将多晶硅和晶圆的关税提高至50%。提高多晶硅和晶圆的关税将补充近期的投资，鼓励从中国来源的多元化，为中国消除被调查的行为、政策和做法提供额外的筹码，并减少对这些有害行为、政策和做法的脆弱性。虽然提高关税最初可能会导致价格上涨，但这些关税是必要的，以使国内生产商能够与中国庞大的过剩产能竞争，保护近期的投资，并鼓励更多的国内制造。
美国贸易代表将继续考虑本次调查中采取的行动。如果需要进一步修改，美国贸易代表打算考虑公众针对5月28日通知和9月24日通知所提供的广泛意见。
技术更正
在9月18日的通知中，美国贸易代表办公室宣布，已决定在2025年将硫化橡胶（硬橡胶除外）医用手套的额外关税税率提高至50%，并在2026年提高至100%。原定于2026年1月1日生效的额外100%关税，在《美国统一关税表》第9903.91.08税目中有规定。由于《联邦公报》通知中的发布错误，第9903.91.08税目在“关税税率1 - 一般”一栏中并未包含额外关税。为纠正这一错误，美国贸易代表办公室正对附件B(4)中的第9903.91.08税目进行技术更正，以插入原定于2026年1月1日生效的额外100%关税。
附件A - 关税上调
附件B - 美国协调关税明细表的变更 1. 自2025年1月1日东部夏令时间凌晨12:01或之后入仓供消费或出仓供消费的商品起，美国协调关税明细表（HTSUS）第99章第三分章已作如下修改：
A. 按照数字顺序插入以下新的品目9903.91.11，并将新品目中的材料分别插入《美国统一关税表》（HTSUS）中标记为“品目/子目”、“商品描述”、“1级普通关税税率”、“1级特别关税税率”和“2级关税税率”的栏目中：
B. 在《美国统一关税表》第99章第三子章的注释31中插入以下新的子项（j）：
“(j) 税目9903.91.11适用于以下8位子目分类的中国产品，针对2025年1月1日东部夏令时间凌晨12:01或之后入仓供消费或出仓供消费的商品生效：
(1) 8101.94.00
(2) 8101.99.10
(3) 8101.99.80”.
C. 对《美国统一关税表》第99章第三分章注释31的(a)小节进行了修改，删除了六处“和9903.91.08”，并在相同位置插入了“、9903.91.08和9903.91.11”以替代。
2. 对于2025年1月1日东部夏令时间凌晨12:01或之后入仓供消费或出仓供消费的商品，美国《协调关税明细表》（HTSUS）第99章第三分章已作如下修改：
A. 从《美国统一关税表》第99章第三子章注释20的(f)小节中删除“2804.61.00”和“3818.00.00”；以及
B. 《美国统一关税表》第99章第三分章注释31的(f)小节已被修改，具体方式是在其中插入“(1) 2804.61.00”和“(2) 3818.00.00”，并按数字顺序排列，同时对注释31的(f)小节中列出的其余子标题进行重新编号，从“(3) 4015.12.10”开始，按数字顺序排列。
3. 自2026年1月1日起，对《美国统一关税表》第99章第三子章注释31的(f)小节进行修改，删除“(3) 4015.12.10”。
4. 标题9903.91.08的“关税税率1-一般”栏已修改，插入“适用子目规定的关税+100%”。 {:1_96:}{:1_96:}{:1_96:}{:1_96:}{:1_96:}
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